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Business Tax Tip #17

How to Prepare Your Maryland Tire Fee Report

Instructions

On line 1, enter the number of tires for which you are responsible for paying the tire recycling fee. Multiply the number of tires on line 1 by the rate per tire printed below line 1 on your report and enter your fee due on line 2.

If you are filing a late report, determine the penalty and interest you owe, using the instructions on lines 3 and 4. Enter the penalty on line 3 and the interest on line 4. If you file on time you may take a discount of 0.6 percent of the fee due. Multiply the amount on line 2 by .006 and enter the amount on line 5.

Use line 6 to claim a credit or pay an outstanding balance shown on a Statement of Account. If you have not received a Statement of Account, leave this line blank. Make all computations from lines 2 through line 6 and enter the result on line 7. This should be the amount of your payment.

See sample tire fee report. Do not use this sample as a report. If you need a report, call Taxpayer Service at 410-767-1300 from the Baltimore area or toll-free 1-800-492-1751 from elsewhere in Maryland. You can also call our local branch offices.

Reminders

Double-check your arithmetic and sign your report.

Use the form we send you, not a photocopy or a computer-generated report. The magnetic scan line at the bottom of the original form contains data we need to process your report. Failure to use the original form requires special processing for your report.

File your report on time. The filing period and the date are printed in the upper right-hand corner of each report. You must file a timely report, even if you have no sales or fee to report. If you do not file on schedule, your account is recorded as delinquent.

Mail your report in the envelope provided.

Make your check payable to the Comptroller of Maryland.

If you need assistance with the tire fee report, call Taxpayer Service at 410-767-1300 from the Baltimore area or toll-free 1-800-492-1751 from elsewhere in Maryland. You can also contact our local branch offices.




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